To amend the Internal Revenue Code of 1986 to allow a deduction from gross income for home care and adult day and respite care expenses of individual taxpayers with respect to a dependent of the taxpayer who suffer from Alzheimer's disease or related organic brain disorders.

Summary

Amends the Internal Revenue Code to allow an individual an income tax deduction for qualified home health care and adult day and respite care expenses with respect to a dependent who: (1) resides with the taxpayer; (2) suffers from Alzheimer's disease or a related organic brain disorder; and (3) is physically or mentally incapable of self-care.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 26 January 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 26 January 1993

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• Introduced in House

  summary · EN · 26 January 1993

  Open at official source

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